[Congressional Record Volume 159, Number 16 (Monday, February 4, 2013)]
[House]
[Page H344]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

           By Mr. HUDSON:
       H.R. 483.
       Congress has the power to enact this legislation pursuant 
     to the following:
       Enumerated Powers of Congress. Article I., Section 8. The 
     Congress shall have Power to lay and collect Taxes.